JEM CONCEPT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JEM CONCEPT
Largest movements
- Cash -€1,401
down €1,401 (-14.0%), from €9,981 to €8,580
mainly Net result for the year (-€2,218) and Receivables within one year (-€30)
- Profit (loss) carried forward -€2,218
down €2,218 (-44.4%), from -€4,999 to -€7,217
- Trade debts +€847
up €847, from €0 to €847
- Other operating charges +€400
new in 2025: €400
- Financial income +€20
up €20 (+24.8%), from €80 to €99
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,001 | €8,630 | -€1,371 | -13.7% |
| Current assets | 29/58 | €10,001 | €8,630 | -€1,371 | -13.7% |
| Amounts receivable within one year | 40/41 | €19 | €49 | +€30 | +154.5% |
| Other amounts receivable | 41 | €19 | €49 | +€30 | +154.5% |
| Cash at bank and in hand | 54/58 | €9,981 | €8,580 | -€1,401 | -14.0% |
| Total equity and liabilities | 10/49 | €10,001 | €8,630 | -€1,371 | -13.7% |
| Equity | 10/15 | €10,001 | €7,783 | -€2,218 | -22.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,999 | -€7,217 | -€2,218 | -44.4% |
| Amounts payable | 17/49 | €0 | €847 | +€847 | |
| Amounts payable within one year | 42/48 | €0 | €847 | +€847 | |
| Trade debts | 44 | €0 | €847 | +€847 | |
| Suppliers | 440/4 | €0 | €847 | +€847 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€1,918 | -€1,918 | = | 0.0% |
| Operating profit (loss) | 9901 | -€1,918 | -€2,318 | -€400 | -20.8% |
| Financial income | 75/76B | €80 | €99 | +€20 | +24.8% |
| Recurring financial income | 75 | €80 | €99 | +€20 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,838 | -€2,218 | -€380 | -20.7% |
| Profit (loss) for the period | 9904 | -€1,838 | -€2,218 | -€380 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,838 | -€2,218 | -€380 | -20.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.